RULES AND SUBTRACTS OF WORKING WITH
CALCULATION CARD.

At catering establishments, calculation
the map is one of the main documents for
calculation of the sale price for the dish and has
established unified form No. OP 1.

See you.

PS . All materials for preparing your own catering production can be found by following this link:

Rules and subtleties of working with a calculation card: 22 comments

1. LYUDMILA

   Thank you, Larisa. Very useful article. I have a question. During the scheduled inspection, the SES was more interested in the technological cards, they didn’t even look at the calculation cards. We previously didn’t mark the nutritional value indicators in the technological cards, now this must be done and all the indicators must be posted for each dish for customers. Could you please explain how to determine the nutritional value of a dish. You should refer to a reference book on the chemical composition of food products or data on the composition of raw materials, and how to take into account after heat treatment how much nutritional value is left, if possible with an example. Thank you in advance, I'll be looking forward to your answer

2. Christina

   Hello, please, if it doesn’t bother you, create a calculation card for “Stuffed Peppers”.
   INGREDIENTS:
   sweet pepper, 1 kg
   minced meat “Homemade” (beef + pork), 800 g
   onions, 2 pcs.
   carrots, 1 pc. medium size
   rice, 100 ml (half a glass)
   tomato paste, 100 g
   garlic, 2 cloves
   vegetable oil
   salt
   Thank you in advance for your help!

3. Andrey

   Hello. Very much everything that relates to calculations and technology matters.. Just everything that is in the general restaurant direction. Thank you

4. Iza

   Good afternoon, please help me, if this is not difficult for you, please make me a calculation card for the Dargin miracle and Cigarettes with nuts, please help me, I really need it

5. Tamara

   Good afternoon, please tell me, we receive gherkin chickens individually, they are all different in weight, can we indicate in the menu the output of the finished chicken as 1 piece, and not a gram?

6. Liana

   Thank you for the article! Are there any other tips for drawing up a TTC? did not find…

7. Lyudmila

Store House calculates the cost of a dish based on data on the cost of ingredients (components) that are indicated in the dish package. When calculating the cost, the cost of the goods from the last invoice will be used. Thus, to calculate the cost of a dish, two conditions must be met: there must be an invoice for the goods from the dish set, which contains the price of the goods other than zero, the invoice arrives at the warehouse for which the cost is calculated.

Thus, if when creating an invoice for posting balances you indicated the price of the product, then the cost will be calculated automatically. If there are no prices, then you need to enter a “gram invoice” - create an invoice with a list of all items and indicating the weight of 0.001 kg. and price.

Fig. 16. "Gram invoice"

Let's consider displaying the cost using the example of the dish “Cheburek” and the semi-finished product “PF_Mind pork and beef”:

Fig. 17. Properties of the “Cheburek” dish set and the semi-finished product “PF_Mind pork and beef”.

In the properties of the “Cheburek” and “PF_Minced Pork and Beef” set you can glean the following information:

1. The cost of the dish is the sum of the costs of the ingredients, taking into account the stash rate. (w/n - including taxes, b/n - without taxes)

2. The estimated selling price of the dish is taken when importing from R-Keeper, for “Cheburek” it is 200 rubles, for the semi-finished product it is obviously not there.

3. Markup - as a percentage, for “Cheburek” it is 434.656% of rubles, for the semi-finished product it is obviously not there.

4. The tabular part of the document “PF_Minced Pork and Beef” indicates the price of each ingredient, taking into account weight and the price per kilogram. For the “Cheburek” dish, the price is calculated for the semi-finished product “PF_Minced Pork and Beef” and “PF_Dough”.

If there is no price for any ingredient in the table section, then either this item did not arrive at the warehouse, or it arrived, but with a zero price, or the wrong warehouse was selected for calculating the cost.

To view the estimated markup on dishes and cost, there is no need to go into each set separately; for this, there is a special report “Estimated cost of goods”, which is located in the “reports - lists” menu. By selecting the appropriate filter parameters, you can obtain the necessary information in the form of a list:

Fig. 18. Report “Estimated cost of goods”.

The report shows the “Sales” price, which is imported from R-Keeper, the “Purchase” - that is, the cost of the dish, and the “Markup” in percentage and absolute values.

Analyzing this report, we can draw the following conclusions: the “Watermelon” dish has a negative markup, this is incorrect - you should first check the kit, perhaps the weight of the goods is incorrectly indicated there, if not, then the selling price of the dish should be increased. The dish “Borsch”, “Cheburek” has a markup within normal limits, for other dishes the purchase price is zero, which means that the sets of these dishes have not been created or are empty.

For correct operation, each dish must have a “Write-off warehouse” indicated - this is the warehouse from which goods (ingredients) will be written off. To specify the write-off warehouse, you need to open the properties of the dish, go to the “Write-off” tab, add a line - indicate the place of sale (sale) and the write-off warehouse. Fig. 19.

Fig. 19. Adding a line indicating the place of sale and the write-off warehouse.

The article provides an example of manual calculation of cost estimates for a finished product, and also describes a mechanism for automated preparation of cost estimates, production operations and sales of products based on the 1C Public Food Service system. OP-1 forms are also posted.

The task of calculating the cost of finished products is one of the most important in the field of financial and management accounting of an enterprise. Reliable information about the actual cost of production, standard and actual costs of inventory resources enables the company's management to make adequate management decisions in the field of pricing of finished products, thereby ensuring the profitable operation of the enterprise.

In addition to performing the main task of pricing, costing also provides control over the movement of the main items of inventory of the enterprise.

The issue of calculating the cost of finished products is especially relevant for public catering enterprises: etc. As has already been noted, the main task is not only economically sound pricing to prevent unprofitable operation of the establishment, but also control of the consumption of warehouse stocks in order to prevent the misuse of goods and materials.

Let's consider the procedure for compiling calculations manually.

Calculation of selling prices for ready-made meals of catering enterprises is carried out on the basis of special calculation cards form OP-1 for each type of product. The calculation is based on one or one hundred dishes. In order to most accurately determine selling prices, it is recommended to calculate for one hundred dishes.

When changing the set of components for a finished dish or their purchase price, the new selling price of the dish is determined in the adjacent free columns of the calculation card indicating the date of change. The date of the last entry is indicated in the “Date of Compilation” column. The calculation card is signed by the production manager, the person responsible for preparing the calculation and the head of the enterprise.

Sales prices are calculated for each dish. Before making a calculation, you must have an assortment list of dishes, the composition and standards of ingredients according to the list of recipes or technological maps, and purchase prices for products.

Calculation is carried out in the following order:

1. A list of dishes for which calculations are made is determined.
2. Based on a collection of recipes and technological maps, standards for the inclusion of all ingredients in the finished dish are established.
3. Purchasing prices for raw materials and ingredients are determined.
4. The cost of the raw material set of dishes is calculated by multiplying the amount of raw materials by the selling price and summing over all items in the ingredient range.
5. The raw material cost of one dish is obtained by dividing the total by 100.
6. The selling price of a finished dish is calculated by increasing the cost of raw materials by the amount of the trade margin (in %) established by order of the head of the catering enterprise.

Selling price of the dish = Total cost of the raw material set + Markup

Price calculation for side dishes and sauces is also produced using this method. At the same time, the price of semi-finished and finished culinary products is taken into account at purchase prices. Purchased goods are sold at the purchase price, taking into account the markup.

Let's look at calculation using an example preparation of “Berlin cake” by the enterprise “Oschepit Servis”. The calculation is made based on 50 units of the product. To prepare the dish according to the technological maps you need: ground cinnamon - 20 g; butter - 0.1 kg; wheat flour - 0.250 kg; zest - 50 g; sugar - 0.1 kg and egg - 6 pcs.

The calculation card is filled out in the following order: the list of food ingredients of the dish and the corresponding units of measurement (kg, g, pcs) are entered in the appropriate columns (Products); in the Price column the selling price per unit of measurement of the product is indicated; in the Gross and Net columns the quantity of products per 50 products is recorded; Accordingly, in the Amount column the cost of individual types of products required to prepare 50 units of a dish is calculated.

The total cost of the raw material set is formed by summation and is equal to 391.6 rubles. Next, the raw material cost of one portion and the selling price are calculated taking into account the trade margin (1177%).

Calculation card OP-1. Example of calculation "Berlin cake"

The most optimal option for organizing a costing system is implementation of an automated financial accounting system, linking together all the material and financial flows of the institution.

For example, such systems include those for organizing, first of all, the accounting of a cafe, restaurant, as well as those that allow automating the management accounting of a single establishment or a chain of restaurants.

Later in the article we will describe mechanism for generating calculations based on the 1C public catering system. This system is developed on the basis of the 1C Accounting solution, taking into account the specifics of the restaurant business - it is possible to carry out cutting and dismantling operations, entering recipes and calculating dish calculations, preparing dishes, etc.

The main document on the basis of which the dish calculation operation is carried out is the document Recipe. The type of document may vary depending on the nature of the operation: preparation, cutting, disassembly.

The standard document details are filled in: Responsible, Organization, Comment. Nomenclature. The details are required to be filled out. Refers to the Nomenclature reference book, which contains information about ingredients.

Quantity. Depending on the established operation, it makes sense the number of servings of the prepared dish, the number of disassembled dishes, the number of servings of a set lunch.

The tabular part of the document is filled in with the composition of the ingredients of the finished dish from the Nomenclature reference book. The Gross data, % losses during cold and hot processing, and, accordingly, the yield of the ingredient after processing are filled in. It is possible to enter analogues and replace dish ingredients.

In addition, the document allows you to fill out information on the preparation technology and chemical and energy characteristics.

The 1C Catering system allows you to keep track of complex dishes, but on the basis of which you can form Recipes with several levels of investment.

For dishes, the quantitative content of ingredients of which may vary during preparation, there is a document Development Report, where the quantitative indicators of the ingredients are indicated several times and the average value is calculated, on the basis of which the Recipe document is formed.

Based on the Recipe, a standard costing card OP-1 is automatically generated.

After filling out the tabular part of the nomenclature of the finished dish, based on the Recipe, the ingredients of this dish are filled in, indicating the norms and actual quantitative indicators of consumption.

After pressing the record button, the system records standard accounting entries for the release of ingredients from the warehouse to production and the receipt of finished products at cost.

To carry out cost analysis and control the consumption of ingredients during the cooking process, a number of system reports are used.

Calculation for the period. The report is intended for calculating the cost of products in terms of the cost of ingredients written off for its production in the form of a unified form OP-1 Calculation card. Calculation cards are generated for all dishes prepared during the selected period. Moreover, if one dish was prepared more than once during the selected period, then you can generate either all the calculation cards for the dish, either by averaging the cost and composition of the dish, or by generating it according to the standard composition, that is, “Recipes”. In addition, you can generate a report, expanding each processing section down to the ingredient or taking into account only the processing stages of the first level.

Control calculation of product consumption. The report is designed to analyze product consumption for a period in the form of a unified form OP-17 Control calculation of products. Allows you to obtain information about product consumption for the selected period. This form provides the opportunity to generate a report both on the regulatory composition, that is, “Formulations,” and on the actual movements of the “Production” register. In addition, you can generate a report, expanding each processing section down to the ingredient or taking into account only the processing stages of the first level.

Product consumption. The report is intended to analyze the consumption of ingredients in the production of dishes for a certain period. Data on the consumption of ingredients is presented in standard and actual quantities per quantity of products produced.

Product release analysis. The report is designed to analyze product output for a selected period. The report can be generated both to analyze product output and to analyze product output by ingredients used in production.

TMZ balances and turnover. The report is intended to obtain a statement of inventory balances and turnover. The statement is displayed in the form of a table with columns “Starting balance”, “Receipt”, “Expense”, “Final balance” and detailing columns.

And others.

Take a look at restaurant, cafe, bar management systems

If you decide to start a business related to food, then long before opening a cafe or restaurant you need to calculate the costing of the main menu dishes. This stage is very important, since the markup on dishes depends on correct calculation, and the markup is what will bring profit and determine the viability of the business and the demand for your kitchen in a fiercely competitive environment. Among other things, food calculation also helps the owner of a public catering establishment to obtain complete information about the actual costs of food, and this allows him to make more correct and informed decisions in the management sphere. Doing this is not as difficult as it might seem at first glance. The only thing is that this process is quite labor-intensive and takes a lot of time.

Calculation of costing manually

It is most convenient to carry out food calculations visually. To do this, you will need a special card, a sample of which you can easily find on the Internet. It has several empty columns that are needed to make various changes, for example, to the composition of products or their price. In order for the calculation of dishes to be more detailed and correct, the following parameters should also be taken into account: food consumption rates (determined from technological maps) and purchase prices for products.

So, when filling out the card, you must first rewrite the food consumption when preparing the dish for which the calculation is being made. Next, you need to add purchase prices here, which should be written down for each unit, for example, a piece or a kilogram. At the next stage, calculate the number of products in grams that will be required to prepare the dish, and make a proportion to the cost of the product per kilogram. This way you can get the cost of the grams used in the dish. It should be noted that if you calculate for 10, 20 or 100 dishes at once, then the final result must be divided by the corresponding number of dishes.

Of course, when calculating the cost, you also need to take into account the trade margin, because without it you will not receive any profit. As a rule, it is indicated as a percentage of the cost. This figure itself is not written down or recommended anywhere, so in each specific case it will be completely different. To get the final result, it must be added to the total cost. However, in some cases, the amount of the premium still becomes the recommended value. In this case, we are talking about nutrition for schoolchildren or preschoolers; there simply cannot be big markups here.

Calculation of costing in an automated way

In order not to waste precious time bending over a piece of paper with a calculator, you should take advantage of the achievements of the modern computer industry and carry out calculations in special accounting programs. This way you can save your time and get a more accurate result, down to tenths and hundredths of a percent.

Such a system is 1C Public Catering, which helps to maintain accounting records for cafes and restaurants, as well as the 1C Restaurant Management system, which allows you to automate the management accounting of a single establishment or a chain of restaurants. Let's consider the mechanism for generating calculations based on the 1C public catering system. There is the possibility of carrying out cutting and disassembly operations, entering recipes and calculating the costing of dishes. The main document on the basis of which dishes are calculated is the recipe. The type of this document varies depending on the nature of the operation: preparation, cutting, disassembly.

So, you need to fill out standard details that link to the “Nomenclature” directory, which contains information about the ingredients. The tabular part of the document is filled in with the composition of the ingredients of the finished dish from the nomenclature directory. You need to fill in the Gross data, the percentage of losses during cold and hot processing and, of course, the yield of the ingredient after processing. In addition, it is possible to enter analogues and replace dish ingredients. For dishes in which the number of components can vary during preparation, there is a elaboration report, where the quantitative indicators of the ingredients are indicated several times, and the average value is calculated, on the basis of which the recipe document is formed. As soon as the tabular part of the nomenclature of the finished dish is filled out, based on the recipe, the ingredients of this dish are filled in, indicating the norms and actual quantitative indicators of consumption.

To carry out cost analysis and control the consumption of ingredients during the cooking process, a number of system reports are used. The costing report for the period is intended to calculate the cost of products in terms of the cost of ingredients written off for its production in the form of a unified form OP-1. Calculation cards are generated for all dishes that were prepared during a given period. The control calculation of product consumption is intended to analyze product consumption for a period in the form of a unified form OP-17. With its help, you can obtain information about the consumption of products for the selected period. In this case, you can generate a report both according to the regulatory composition, that is, “recipes”, and according to the actual movements of the “production” register. The following calculation is intended to analyze the consumption of ingredients in the production of dishes for a certain period. Data can be presented in standard and actual quantities for the quantity of products released. Another report can be generated both to analyze product output and to analyze product output by ingredients used in production.

As you can see, the 1C program will automate most routine processes and significantly speed up the process of preparing and changing costing cards.

The popularity of catering outlets will never fade, because human laziness and love for food are eternal. Indeed, not everyone, having desired the Stolichny salad, chicken Kiev and Prague cake for dessert, can afford to rush to the store to buy everything they need and lock themselves in the kitchen, cooking for several hours. The terrible reality with work, traffic jams and lethargy dictates its own rules, but you still want to eat something delicious. For many years, enterprising people who were able to build a tough business in a successful kitchen have been successfully making money on these human weaknesses. How to correctly calculate the cost of a meal in a canteen so as not to work at a loss, or, on the contrary, not to scare away potential customers with exorbitant prices? With all this, golden hands are not enough for success, because the market and competition dictate their own rules. It would seem - a canteen and a canteen, what can you earn there? But people’s attachment to the classics, when they were still cooking according to “The Book of Savory and Healthy Food,” is worth a lot.

On fingers

In truth, cost output is now overestimated, because it is more logical to formulate the final cost of a menu item based on people’s tastes, demand and average market requests, but for internal tracking of costs and leveling of expenses, dish calculation is still recommended.

For example, let’s take one of the currently popular confectioneries of the French standard: the company uses raw materials of the highest quality level with a suitable price tag, uses special equipment for the manufacture of its own products, which is very expensive (for example, the same fully automatic device for tempering chocolate - save on it will not work, because this is fraught with failures and damage to expensive resources), rents a room of the required size, etc., etc. The costing of dishes is spot on, but they cannot reduce costs, because the quality, name and, as a result, demand will suffer, so they have to keep the bar. They also cannot put a moderately high markup on those items that are roads on their own, and those 300% of the cost that are rumored by the population are simply brushed aside. Because what to do? Let's look at the menu that the confectionery offers:

• yeast baked goods;
• cakes and pastries;
• marshmallow candies.

The 1st and 3rd positions in terms of cost, if not cheap, are close to it, while it’s impossible to “screw up” even half of the cakes due to expensive resources. Therefore, the 2nd position is sold significantly cheaper, and the difference is made up by buns and sweets. Moral: calculating the price of a dish is not always based on the purchase prices of its components.

Naturally, a confectionery shop is different from a canteen, but the mechanism for working with final food products is identical.

Where to begin?

Those who are especially lazy can use ready-made online templates that can be found everywhere on the Internet, but they are very general and rather rough to calculate. It would be more accurate to set prices on your own once and stick to them in the future, adjusting based on demand. In order to display the correct calculation of dishes in the dining room, you need to have on hand:

• a completed menu, which will indicate a list of dishes provided by the catering outlet;
• technological maps for each menu item;
• purchase prices of all goods that are involved in the production of menu items.

Menu

A little advice: when choosing dishes for the dining room, don’t go overboard. The very definition of this catering outlet presupposes ordinary, unsophisticated food that can evoke nostalgia for the period of the Union. In other words, no sushi. Well, the wealth of complex positions will make calculating dishes, if not more problematic, then certainly more boring. A list the width of an encyclopedia is difficult to maintain both at the professional and material level, because it is difficult to find generalist cooks for the canteen, and maintaining a suitable composition of goods on a constant basis is costly.

Technological maps

This term refers to a document that contains information about all the features of a dish. It includes the following data (not necessarily all, some are selective):

• Duration and specifics of storage of the dish. Conventionally: ice cream at a temperature of -18...-24 o C is stored for 3 months, while bread, at a temperature of +20...+25 o C, is stored for 72 hours;
• nutritional value of the finished dish: number of calories, in some cases – protein/fat/carbohydrate ratio;
• requirements for the sale and serving of finished dishes;
• specifically the recipe itself, which contains the composition and manufacturing method;
• recipe source;
• description of the appearance, principle of decoration of the dish;
• weight of the finished portion.

You can’t misuse the technological map, because the “maybe” and “approximately” working mechanisms will only be fun until the first fine from the supervisory authorities.

You can acquire this document in 2 ways - purchase a ready-made one, which will be made to order for you, or withdraw it without the help of others. The first one is frankly expensive, and there is nothing complicated in the second one, which we will prove below.

Example

Menu item name: Chicken Kiev.

Technological map No. 47.

Type of heat treatment of the dish: roasting.

Expected yield of the finished dish (serving size): 310 g.

Layout of goods per 100 grams of finished dish:

• peeled chicken fillet – 29.82 grams;
• butter – 14 g;
• chicken egg – 3.27 grams;
• bread made from premium flour - 8.88 grams. The expected mass of the semi-finished product at the exit is 50.35 grams;
• cooking fat for frying – 5.21 grams;
• side dish bean (technological map No. 741) or potato (technological map No. 42) - 52.08 grams.

Nutritional value of the dish, its chemical composition and calorie content, recipe

The beaten chicken fillet is stuffed with butter, dipped in eggs, breaded twice in ground snow-white bread, and deep-fried in hot fat for about 6-7 minutes until a rich golden brown crust forms. Place on a baking sheet and bring to readiness at a temperature of 200-220 o C in the oven. Products are optionally served on heated toast. The default side dish is legumes or vegetables.

Purchase prices for products

An item without which it is impossible to calculate food in the dining room. As a standard, it is worth adding transportation costs to them if the raw materials are brought not by the supplier, but by you yourself, through the mediation of transport companies or on your own. Also take into account the funds spent on loading/unloading, if these services are paid separately.

Counting principle

Having the above information in hand, the matter remains small.

You need to indicate the name of the dish,, based on the technological map, put down those products that are required in the appropriate quantity, indicate the derived purchase prices and summarize. That's all, you have received the cost of the dish.

Let's move on to practice

Calculation of the dish (for example, the same Kiev cutlet, we take the average prices for the capital):

• peeled chicken fillet – 29.82 grams, where 1000 grams costs 180 rubles;
• butter (real, made according to GOST) – 14 g, where 1000 g costs 240 rubles;
• chicken egg - 3.27 grams, where 1000 grams costs 120 rubles;
• bread made from premium flour - 8.88 grams, where 1000 grams costs 60 rubles;
• cooking fat for frying – 5.21 grams, where 1000 grams costs 80 rubles;
• side dish bean (technological map No. 741) or potato (technological map No. 42) - 52.08 grams, where 1000 grams costs about 50 rubles.

Ultimately we get:

• chicken fillet, skinned and boned – 5.37 rubles;
• butter (real, made according to GOST) – 3.36 rubles;
• chicken egg – 0.4 rubles;
• bread made from premium flour – 0.54 rubles;
• cooking fat for frying – 0.42 rubles;
• side dish bean (technological map No. 741) or potato (technological map No. 42) – 3.12 rubles.

Thus, we get the calculation of the dish in the “Cutlet Kiev” canteen: the cost of 100 grams of serving is 13 rubles 20 kopecks.

The same principle is used to calculate all items listed on the menu, including side dishes, desserts and drinks.

Naturally, prices are unstable, and it is at least irrational to rewrite the cost manually from time to time, so you can create dish templates in any program that allows you to do calculations, for example Microsoft Excel. Simply enter the components, write the calculation formula and adjust the purchase price when it changes.

If you plan to implement automatic accounting, then everything is completely trivial here - in fact, all trading programs “tailored” for public catering systems have the “dish calculation” option. At the same time, it is revealed not only in the ability to post the burning purchase price of ingredients on the appropriate lines - also, in real time, movement and write-off are carried out. Thanks to this, you can always track step by step where, figuratively speaking, “2 kilograms of oil disappeared.”

Practical use

As mentioned earlier, costing now only indirectly affects its selling price, because the latter is formed under the influence of a number of factors, many of which include the market average, resources spent on other menu items, as well as such obvious needs as ensuring the real functioning of the canteen. The latter indicates the price level that must be maintained for the profitability of the enterprise in general.

In fact, this particular canteen is quite a profitable enterprise, because the standard list of dishes, which is usually an honor for this kind of establishment, is distinguished by a frankly low purchase price without losing its own desired properties. Relatively speaking, it takes a minimum of money to make the same vinaigrette or pickle, and people’s love for them is close to the concept of “eternity.” Calculation of dishes can show the organization’s accounting department how profitable certain assortment items are, whether it is necessary to add something new or, on the contrary, remove dishes that do not pay for themselves.